No. 1: Hawaii

Top rate: 11%

On: Taxable income over $400,000 per couple, $200,000 for a single.

Hawaii is first on this list because its top rate kicks in at a lower income level than Oregon's matching 11% top rate. A new 9% rate is imposed at income of $300,000 for a couple and $150,000 for a single, and a 10% rate at $350,000 and $175,000. The three new brackets (out of a total of 12) and rate increases first hit taxpayers in 2009 and will expire Dec. 31, 2015. Temporary limits on itemized deductions for 2011 through 2015 will also hit high earners.